Results 141 to 150 of about 113,216 (292)
Moral constraints and the evasion of income tax [PDF]
This paper re-examines the individual income tax evasion decision in the simple framework introduced by Allingham and Sandmo (1972), where the individual taxpayer decides how much of his income is invested in a safe asset (reported income) and in a risky
Ralph C Bayer
core
The Mixed Gamble of Competitive Dynamics in Family‐Controlled Firms
Journal of Management Studies, EarlyView.Abstract We extend the mixed gamble perspective to explain how family‐controlled firms frame and evaluate the difficult trade‐off between potential gains and losses in financial wealth (FW) and socioemotional wealth (SEW) when pursuing portfolio‐level strategic initiatives, as captured by competitive aggressiveness and complexity.
Jaeyoung Cho +2 more
wiley +1 more source
Job search theory and the slippery slope framework: an attempt to integration [PDF]
Recently, attempts have been made to formalize the assumptions of the ‘slippery slope’ framework about the effects of trust (in) and power (of) tax authorities on tax compliance.
Gaetano Lisi
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Journal of Management Studies, EarlyView.Abstract While gender diversity on boards of directors (BODs) has recently increased, gender diversity on major board committees (MBCs), which influence board decision‐making directly, has advanced more slowly. Our study therefore delves into the antecedents of gender diversity on MBCs.
Patricio Duran +4 more
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract This study investigates how small and medium‐sized enterprises (SMEs) respond to deglobalization and economic nationalism, using historical evidence from fascist Italy, a period of autarky and restricted international trade. While prior research has focused primarily on larger firms, especially multinational enterprises (MNEs), the strategic ...
Valeria Giacomin, Francesco Romagnoli
wiley +1 more source
State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. [PDF]
Soc Sci Res, 2020 Robbins B, Kiser E.
europepmc +1 more source
Journal of Regional Science, Volume 65, Issue 2, Page 403-428, March 2025.ABSTRACT The aim of this article is to exploit an innovative spatial econometric approach to map and study the evolving patterns of industrial districts (IDs). The procedure can be classified as a k‐means cluster‐wise regression procedure and is designed to detect homogeneous areas of subcontracting activity.
Jacopo Canello +3 more
wiley +1 more source
Corporate and Personal Income Tax Declarations [PDF]
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core
The Optimal Bribe: Price Versus Quantity Competition in Oligopolies
The Manchester School, EarlyView.ABSTRACT We analyze an entry deterrence model between an incumbent firm and a potential entrant, where the incumbent strategically offers bribes to local officials to raise entry barriers. Our focus is a three‐stage Bertrand game under incomplete information in a differentiated goods market.
Vishavdeep Sharma +1 more
wiley +1 more source
Corporate Tax Evasion and Extortionist Governments [PDF]
We present a simple model of corporate tax evasion allowing for potentially bad governments that abuse their fiscal powers to extort monies from firms.
Julia Kupzowa, Ralph-C Bayer
core